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V1125-16 21 March 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Physiotherapy services for diagnosis, prevention or treatment of diseases are exempt from VAT

A physiotherapist inquired whether the VAT exemption on their services requires a medical prescription. The DGT ruled that the exemption depends on the therapeutic purpose of the service rather than the existence of a prior medical prescription.

The question raised

Question posed: Whether the application of the exemption under Article 20.One.3º of Law 37/1992 is conditional upon the treatments being subject to medical prescription.

The DGT's ruling

Medical, surgical, and healthcare assistance services relating to the diagnosis, prevention, or treatment of diseases, provided by medical or healthcare professionals, including physiotherapists, are exempt from VAT. Prior medical prescription is not required provided that the services have a therapeutic purpose. Services for aesthetic, relaxation, or slimming purposes, performed independently of a treatment for a disease, are taxed at the general rate of 21%.

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